在事业单位分类改革的大背景下，未来只有从事公益服务的事业单位继续保留在事业单位的序列，成为政府提供公益服务的主体。经过不断的改革和发展，公益类事业单位的财务管理工作虽然不断加强，但仍然存在很多问题。 本文以P单位为例，以我国公益类事业单位财务管理为主要研究对象。首先分析了P单位在财务管理方面存在的问题：预算管理制度未得到有效执行，固定资产管理混乱，财务决策随意性强且缺乏制衡以及财务收支不配比。其次，进一步分析了产生这些问题的主要原因：一是公益类事业单位治理结构不完善，管理行政化，负责人激励约束机制缺失；二是公益类事业单位财务制度不健全，不能顺利完成新旧财务制度的衔接，内外部监督机制缺失；三是财务人员在队伍结构、职业道德、专业素质、服务意识等方面存在不足。 在此基础上，本文结合有关文献资料，对我国公益类事业单位财务改革提出建议：第一，从编制、执行、监督以及考评等方面对预算管理进行改革；第二，通过提高认识、健全相关制度、紧密结合预算来完善固定资产管理工作；第三，从加强制度建设、完善相关措施、强化监督机制入手，建立有效的内部控制机制；第四，从职业道德、专业水平、服务态度等方面提高财务人员素质，并建立相关激励约束机制。

In the context of public institution reforming, only those institutions engaged in public welfare services will remain in the future, as one important party in provision of public welfare services. After reforms and development, financial management of the public welfare institutions continues to be improved, though there are still many problems.This paper studies financial management of China's public welfare institutions, with an example of Institution P. First of all, the paper analyzes problems in financial management of Institution P: budget management not effectively implemented, poor management of fixed assets, random financial decisions and lack of balance, as well as mismatch of financial revenue and expenditure. Furthermore, analysis of the main reasons for these problems: First, governance structure of the public welfare institutions is imperfect, with management administration overreaching and lack of incentive and restrictive mechanism for responsible personnel; Second, financial system of public institutions is not comprehensive, unable to successfully convert from the old to the new financial system, and lack of internal and external supervision mechanism; Third, shortcomings exist among the financial personnel in the team structure, professional ethics, professional qualities, and service consciousness.on this basis, and combined with relevant literature, this paper proposes solutions to the financial management reforms of the public welfare institutions: first, reforms of personnel structure, implementation, supervision and evaluation; Second, improvement of fixed assets management by enhancing awareness, perfecting relevant system, as well as strict budget implementation; third, establishment of an effective internal control mechanism, by system building, measure improvement and strengthen supervision mechanism; fourth, boost of the financial personnel qualities of professional ethics, professional level and service attitude and setting up an incentive and restrictive mechanism.